Finance category
Mortgage, loan, investing, tax, and money calculators.
At-Risk Basis Calculator
§465 at-risk rules limit loss deductions to amounts you have economically at risk in the activity. At-risk basis = cash contributed + recourse debt + qualified non-recourse debt (real estate only) − losses already deducted. Losses above this basis are suspended and carry forward. This calculator computes your current at-risk basis.
Personally liable
Real estate only
Current at-risk basis
$495,000
Future loss limit
How the math works
At-risk basis = cash contributed + recourse debt + qualified non-recourse (real estate only) − losses already deducted. You can only deduct losses up to your at-risk basis. Losses above are suspended, carry forward.
Real estate gets a special break: qualified non-recourse debt counts toward at-risk basis even though you're not personally liable. Pure non-recourse debt (other businesses) doesn't qualify.
How to Use
- Enter cash contributed to the activity.
- Enter recourse debt (personally liable) and qualified non-recourse debt (real-estate-secured).
- Enter losses already deducted.
- Read current at-risk basis (your future loss deductibility cap).
Frequently Asked Questions
Recourse vs non-recourse?
Recourse: you're personally liable. Non-recourse: lender's only collateral is the asset. Recourse adds to at-risk basis; non-recourse generally doesn't — except real-estate-secured QNR.
Qualified non-recourse?
Real estate financing from commercial lender (bank, insurance company, GSE) where the lender isn't related to the borrower. Common conventional rental mortgages qualify.
Suspended losses?
Losses above at-risk basis carry forward. They free up when your at-risk basis grows (more cash, more recourse debt) or you dispose of the activity.
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